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DIE INTERNATIONALE FINANZKRISE:URSACHEN, TREIBER, VERÄNDERUNGSBEDARF UNDREFORMANSÄTZE

Rudolph, Bernd - Universität <München> / Fakultät für Betriebswirtschaft - 2009

Der vorliegende Beitrag beschäftigt sich mit der Aufarbeitung der Hintergründe der Subprime-Krisesowie der nachfolgenden internationalen Banken- und Finanzkrisen. Auf dieser Basis werden Vorschlägediskutiert, wie die erkannten Schwachstellen im Finanzsystem repariert bzw. behoben...

Persistent link: https://www.econbiz.de/10009418807

The Impact of Individual Investment Behaviour for Retirement Welfare : Evidence from the United States and Germany

Gründl, Helmut; Post, Thomas; Schmit, Joan T.; Zimmer, Anja - Universität <Berlin, Humboldt-Universität> / Dr. … - 2008

Much of the industrialized world is undergoing a significant demographic shift, placing strain on public pension systems. Policymakers are responding with pension system reforms that put more weight on privately managed retirement funds. One concern with these changes is the effect on individual...

Persistent link: https://www.econbiz.de/10005863287

The German sub-national government bond market:evolution, yields and liquidity

Schulz, Alexander; Wolff, Guntram B. - Deutsche Bundesbank <Frankfurt, Main> / … - 2008

The paper presents a comprehensive data set of all bonds issued by the sixteenGerman states (Länder) since 1992. It thus provides a complete picture of acapital market comparable in size to funds raised in the German fixed incomemarket for corporations. The quantitative analysis reveals that...

Persistent link: https://www.econbiz.de/10005866188

Analyzing the interest rate risk of banks usingtime series of accounting-based data:evidence from Germany

Entrop, Oliver; Memmel, Christoph; Wilkens, Marco; … - Deutsche Bundesbank <Frankfurt, Main> / … - 2008

This paper describes the rst thorough analysis of the interest risk of German banks on anindividual bank level. We … develop a new method that is based on time series of accountingbaseddata to quantify the interest risk of banks and apply it …' internallyquantied interest rate risk than a standard approach that relies on one-point-in-time data, andthat the interest rate risk …

Persistent link: https://www.econbiz.de/10005866371

Political Connectednessand Firm Performance:Evidence From Germany

Niessen, Alexandra; Ruenzi, Stefan - Centre for Financial Research <Köln> - 2009

This paper investigates politically connected rms in Germany. With the in-troduction of a new transparency law in 2007, information on additional incomesources for all members of the German parliament became publicly available.We nd that members of the conservative party (CDU/CSU) and the...

Persistent link: https://www.econbiz.de/10005868018

Mandatory Auditor Rotation: A Means of Reducing the Expectation Gap?

Weißenberger, Barbara E. - Institut für Wirtschaftswissenschaft <Gießen> - 2002

The Paper analyzes wheather mandatory auditor rotation is means to reduce an expectation gap caused by moral hazard problems. The analysis is divided into two parts with reference to the two different types of auditor rotation systems: (1) rotation of audit firms, and (2) rotation of audit...

Persistent link: https://www.econbiz.de/10005868095

Evidence of the contribution of legal insider tradingto market efficiency

Aktas, Nihat; Bodt, Eric de; Van Oppens, Hervé - Center for Operations Research and Econometrics …

Does legal insider trading contribute to market efficiency? Using the refinementproposed by the recent microstructure literature, we analyze the information contentof legal insider trading. Our sample encompasses 2,110 different companies subject to59,244 aggregated daily insider trades over the...

Persistent link: https://www.econbiz.de/10005868829

Banken, bankeigene Kapitalanlagegesellschaftenund Aktienemissionen

Baums, Theodor; Theissen, Erik - 1999

Es gibt Überlegungen, Kreditinstituten den Besitz der Anteilsmehrheit an Kapitalanlagegesellschaften(KAGs) zu untersagen. Dahinter steht die Vorstellung, daß solche Beteiligungen Gestaltungsspielräumeeröffnen, die mißbräuchlich genutzt werden. Die Neuemission von Aktienist einer der...

Persistent link: https://www.econbiz.de/10005840366

An Investigation into the Capital Market Reaction on Accounting Standards Enforcement

Böckem, Hanne - Universität <Frankfurt, Main> / Fachbereich … - 1998

Compliance with prevailing accounting standards is induced if the expected disadvantage due to sanctions imposed if non-compliance is detected outweighs the advantage of non-compliant accounting choices.(...)

Persistent link: https://www.econbiz.de/10005840396

Insider Trading Legislation and Corporate Governance

Maug, Ernst - 1999

This paper deals with the impact of insider trading legislation on corporate governance.

Persistent link: https://www.econbiz.de/10005841035